{"id":4809,"date":"2015-07-30T02:41:37","date_gmt":"2015-07-30T02:41:37","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4809"},"modified":"2015-08-07T08:09:04","modified_gmt":"2015-08-07T08:09:04","slug":"cach-hach-toan-doi-voi-truong-hop-viet-sai-thue-suat","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4809","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p vi\u1ebft sai thu\u1ebf su\u1ea5t"},"content":{"rendered":"<p><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-4819\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/211.jpg\" alt=\"C\u00e1ch h\u1ea1ch to\u00e1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p vi\u1ebft sai thu\u1ebf su\u1ea5t - \u1ea3nh ch\u00ednh\" width=\"322\" height=\"161\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/211.jpg 774w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/211-300x150.jpg 300w\" sizes=\"(max-width: 322px) 100vw, 322px\" \/><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>C\u00e1ch h\u1ea1ch to\u00e1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p vi\u1ebft sai thu\u1ebf su\u1ea5t<\/strong> l\u00e0 nh\u01b0 th\u1ebf n\u00e0o? Trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a \u0111\u01a1n v\u1ecb v\u1eabn hay x\u1ea3y ra sai s\u00f3t nh\u1ea5t l\u00e0 \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n. Khi h\u00f3a \u0111\u01a1n vi\u1ebft sai thu\u1ebf su\u1ea5t, d\u1ef1a v\u00e0o h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh c\u00e1c b\u1ea1n ti\u1ebfn h\u00e0nh h\u1ea1ch to\u00e1n.\u00a0B\u00e0i vi\u1ebft sau <strong><a href=\"http:\/\/Centax.edu.vn\">\u0110\u00e0o t\u1ea1o k\u1ebf to\u00e1n Centax<\/a><\/strong> s\u1ebd gi\u00fap c\u00e1c b\u1ea1n c\u00e1ch h\u1ea1ch to\u00e1n trong t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 2 tr\u01b0\u1eddng h\u1ee3p vi\u1ebft sai thu\u1ebf su\u1ea5t tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u00f3 l\u00e0:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Vi\u1ebft thu\u1ebf su\u1ea5t cao h\u01a1n so v\u1edbi quy \u0111\u1ecbnh<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Vi\u1ebft thu\u1ebf su\u1ea5t th\u1ea5p h\u01a1n so v\u1edbi quy \u0111\u1ecbnh<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Trong tr\u01b0\u1eddng h\u1ee3p khi vi\u1ebft sai thu\u1ebf su\u1ea5t tr\u00ean h\u00f3a \u0111\u01a1n, n\u1ebfu kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf su\u1ea5t ho\u1eb7c kh\u00f4ng l\u1eadp bi\u00ean b\u1ea3n thu h\u1ed3i h\u00f3a \u0111\u01a1n vi\u1ebft sai, hai b\u00ean s\u1ebd c\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n \u0111\u00f3 h\u1ea1ch to\u00e1n nh\u01b0 v\u00ed d\u1ee5 d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>1. C\u00e1ch h\u1ea1ch to\u00e1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p vi\u1ebft thu\u1ebf su\u1ea5t cao h\u01a1n quy \u0111\u1ecbnh<\/strong><\/span><\/h2>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>1.1. V\u00ed d\u1ee5 minh h\u1ecda<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f4ng ty A xu\u1ea5t b\u00e1n thi\u1ebft b\u1ecb y t\u1ebf cho C\u00f4ng ty B, tr\u1ecb gi\u00e1 ch\u01b0a thu\u1ebf l\u00e0 100 tri\u1ec7u.\u00a0M\u1ee9c thu\u1ebf su\u1ea5t c\u1ee7a m\u1eb7t h\u00e0ng n\u00e0y l\u00e0 5% nh\u01b0ng\u00a0\u0111\u00e3 xu\u1ea5t h\u00f3a\u00a0\u0111\u01a1n thu\u1ebf su\u1ea5t\u00a010%. Gi\u00e1 thanh too\u00e1n l\u00e0 110 tri\u1ec7u. Do hai b\u00ean kh\u00f4ng th\u1ecfa thu\u1eadn thu h\u1ed3i h\u00f3a\u00a0\u0111\u01a1n v\u00e0 xu\u1ea5t h\u00f3a\u00a0\u0111\u01a1n\u00a0\u0111i\u1ec1u ch\u1ec9nh, n\u00ean ph\u1ea3i h\u1ea1ch to\u00e1n theo s\u1ed1 thu\u1ebf\u00a0\u0111\u00e3 vi\u1ebft.<\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>1.2. H\u01b0\u1edbng d\u1eabn<\/strong><\/span><\/h3>\n<h4><span style=\"font-family: helvetica, arial, sans-serif;\"><em><span style=\"font-size: 12pt;\"><strong>\u00a0a)\u00a0<\/strong><\/span><span style=\"font-size: 12pt;\"><strong>\u0110\u1ed1i v\u1edbi b\u00ean b\u00e1n<\/strong><\/span><\/em><\/span><\/h4>\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ea1ch to\u00e1n doanh thu v\u00e0 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\">N\u1ee3 TK 131: 110.000.000<br \/>\n<\/span><span style=\"font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 511: 100.000.000<br \/>\n<\/span><span style=\"font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331: 10.000.000<\/span><\/span><\/p>\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed3ng th\u1eddi k\u1ebft chuy\u1ec3n gi\u00e1 v\u1ed1n<\/span><\/li>\n<\/ul>\n<h4><span style=\"font-family: helvetica, arial, sans-serif;\"><em><span style=\"font-size: 12pt;\"><strong>b) \u0110\u1ed1i v\u1edbi b\u00ean mua<\/strong><\/span><\/em><\/span><\/h4>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu kh\u00f4ng c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a Qu\u1ea3n l\u00fd thu\u1ebf b\u00ean b\u00e1n:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\">N\u1ee3 TK 156 : 104.761.905<br \/>\n<\/span><span style=\"font-size: 12pt;\">N\u1ee3 TK 133: 5.238.095<br \/>\n<\/span><span style=\"font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 331 : 110.000.000<\/span><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a Qu\u1ea3n l\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp b\u00ean b\u00e1n v\u00e0\u00a0\u0111\u00e3 k\u00ea khai n\u1ed9p thu\u1ebf theo m\u1ee9c thu\u1ebf\u00a0\u0111\u00e3 ghi tr\u00ean h\u00f3a\u00a0\u0111\u01a1n:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\">N\u1ee3 TK 156: 100.000.000<br \/>\n<\/span><span style=\"font-size: 12pt;\">N\u1ee3 TK 133: 10.000.000<br \/>\n<\/span><span style=\"font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 331: 110.000.000<\/span><\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>2. C\u00e1ch h\u1ea1ch to\u00e1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p vi\u1ebft thu\u1ebf su\u1ea5t th\u1ea5p h\u01a1n quy \u0111\u1ecbnh<\/strong><\/span><\/h2>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2.1. V\u00ed d\u1ee5 minh h\u1ecda<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f4ng ty A xu\u1ea5t b\u00e1n cho C\u00f4ng ty B m\u00e1y t\u00ednh x\u00e1ch tay, gi\u00e1 ch\u01b0a thu\u1ebf l\u00e0 30 tri\u1ec7u. M\u1ee9c thu\u1ebf su\u1ea5t c\u1ee7a m\u1eb7t h\u00e0ng n\u00e0y l\u00e0 10%, nh\u01b0ng xu\u1ea5t h\u00f3a\u00a0\u0111\u01a1n thu\u1ebf su\u1ea5t 5%. Gi\u00e1 thanh to\u00e1n l\u00e0 31,5 tri\u1ec7u. Do hai b\u00ean kh\u00f4ng th\u1ecfa thu\u1eadn thu h\u1ed3i h\u00f3a\u00a0\u0111\u01a1n v\u00e0 xu\u1ea5t h\u00f3a\u00a0\u0111\u01a1n\u00a0\u0111i\u1ec1u ch\u1ec9nh, n\u00ean ph\u1ea3i h\u1ea1ch to\u00e1n theo s\u1ed1 thu\u1ebf\u00a0\u0111\u00e3 vi\u1ebft.<\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2.2. H\u01b0\u1edbng d\u1eabn<\/strong><\/span><\/h3>\n<h4><span style=\"font-family: helvetica, arial, sans-serif;\"><em><span style=\"font-size: 12pt;\"><strong>a) \u0110\u1ed1i v\u1edbi b\u00ean b\u00e1n<\/strong><\/span><\/em><\/span><\/h4>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ghi nh\u1eadn doanh thu, s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p, s\u1ed1 ti\u1ec1n thu\u1ebf GTGT ghi thi\u1ebfu so v\u1edbi s\u1ed1 thu\u1ebf GTGT<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\">N\u1ee3 TK 131: 31.500.000<br \/>\n<\/span><span style=\"font-size: 12pt;\">N\u1ee3 TK 811: 1.500.000<br \/>\n<\/span><span style=\"font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 511: 30.000.000<br \/>\n<\/span><span style=\"font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331: 3.000.000<\/span><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Cu\u1ed1i k\u1ef3, khi l\u1eadp quy\u1ebft to\u00e1n thu\u1ebf TNDN, th\u00ec lo\u1ea1i s\u1ed1 thu\u1ebf truy thu ra kh\u1ecfi chi ph\u00ed\u00a0\u0111\u01b0\u1ee3c tr\u1eeb \u00a0b\u1eb1ng c\u00e1ch ghi v\u00e0o ch\u1ec9 ti\u00eau B4 tr\u00ean <strong><a href=\"https:\/\/centax.dsoftware.vn\/mau-03tndn-to-khai-quyet-toan-thue-thu-nhap-doanh-nghiep\/\" target=\"_blank\">M\u1eabu 03\/TNDN<\/a> <\/strong>s\u1ed1 ti\u1ec1n 1,5 tri\u1ec7u.<\/span><\/p>\n<h4><span style=\"font-family: helvetica, arial, sans-serif;\"><em><span style=\"font-size: 12pt;\"><strong>b) \u0110\u1ed1i v\u1edbi b\u00ean mua<\/strong><\/span><\/em><\/span><\/h4>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi mua h\u00e0ng h\u00f3a v\u1ec1 nh\u1eadp kho:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\">N\u1ee3 TK 156: 30.000.000<br \/>\n<\/span><span style=\"font-size: 12pt;\">N\u1ee3 TK 133: 1.500.000<br \/>\n<\/span><span style=\"font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 331: 31.500.000<\/span><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u01b0 v\u1eady \u0111\u1ed1i v\u1edbi b\u00ean mua h\u00e0ng n\u1ebfu theo \u0111\u00fang quy \u0111\u1ecbnh th\u00ec s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb l\u00e0 3.000.000 \u0111\u1ed3ng. Nh\u01b0ng do b\u00ean b\u00e1n vi\u1ebft sai thu\u1ebf su\u1ea5t c\u1ea3 2 b\u00ean t\u1ef1 \u0111i\u1ec1u ch\u1ec9nh th\u00ec s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb b\u00e2y gi\u1edd s\u1ebd ch\u1ec9 l\u00e0 s\u1ed1 thu\u1ebf tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u00e3 ghi l\u00e0 1.500.000 \u0111\u1ed3ng.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u1eady h\u01b0\u1edbng gi\u1ea3i quy\u1ebft khi nh\u1eadn th\u1ea5y h\u00f3a \u0111\u01a1n vi\u1ebft sai thu\u1ebf su\u1ea5t nh\u01b0 n\u00e0y th\u00ec c\u00e1ch gi\u1ea3i quy\u1ebft s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft nh\u01b0 n\u00e0o? m\u1eddi c\u00e1c b\u1ea1n xem th\u00eam trong b\u00e0i vi\u1ebft sau: <span style=\"color: #ff0000;\"><a href=\"https:\/\/centax.dsoftware.vn\/xu-ly-truong-hop-hoa-don-viet-sai-thue-suat-gtgt\/\">X\u1eed l\u00fd \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p vi\u1ebft sai thu\u1ebf su\u1ea5t thu\u1ebf GTGT<\/a><\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u00e1ch h\u1ea1ch to\u00e1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p vi\u1ebft sai thu\u1ebf su\u1ea5t l\u00e0 nh\u01b0 th\u1ebf n\u00e0o? Khi vi\u1ebft sai thu\u1ebf su\u1ea5t tr\u00ean h\u00f3a \u0111\u01a1n th\u00ec c\u00f3 2 tr\u01b0\u1eddng h\u1ee3p: cao h\u01a1n ho\u1eb7c th\u1ea5p h\u01a1n so v\u1edbi thu\u1ebf su\u1ea5t quy \u0111\u1ecbnh. V\u00ec v\u1eady c\u00e1ch h\u1ea1ch to\u00e1n \u0111\u1ed1i v\u1edbi t\u1eebng b\u00ean cho m\u1ed7i tr\u01b0\u1eddng h\u1ee3p l\u00e0 kh\u00e1c nhau.<\/p>\n","protected":false},"author":7,"featured_media":6915,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[558],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4809"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4809"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4809\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6915"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4809"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4809"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}